What is the ruling on a company issuing an invoice for an amount equal to the value of banking facilities for another company, in exchange for receiving a 2.5% commission on the amount, knowing that the goods mentioned in the invoice will not be supplied?

It is not permissible to engage in this transaction because its lack of a real commodity makes it usurious and forbidden, whether the bank buys the commodity and then sells it to the customer, or pays the price on his behalf and charges interest. It is forbidden to enter into it because it involves assisting in usury. The Prophet, peace and blessings be upon him, cursed the one who consumes usury, the one who feeds it, its scribe, and its two witnesses. Thus, everyone who assists those involved in usury is included in the curse.